# 法人税法 / Corporation Tax Act — 第百二十六条 (Article 126) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百二十六条 (Article 126)（青色申告法人の帳簿書類） — address `art-126` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-126 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-126 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百二十六条（青色申告法人の帳簿書類） — (Books and Documents of Corporations Filing Blue Returns) caption: Ministry of Justice translation — Japanese Law Translation Database System art-126 · https://japanlaw.org/ja/corporation-tax-act/art-126 · https://japanlaw.org/l/340AC0000000034/art-126 **第一項** 第百二十一条第一項（青色申告）の承認を受けている内国法人は、財務省令で定めるところにより、帳簿書類を備え付けてこれにその取引を記録し、かつ、当該帳簿書類を保存しなければならない。 art-126/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1 A domestic corporation, which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), must keep books and documents, record transactions therein, and preserve the books and documents, as specified by Ordinance of the Ministry of Finance. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 納税地の所轄税務署長は、必要があると認めるときは、第百二十一条第一項の承認を受けている内国法人に対し、前項に規定する帳簿書類について必要な指示をすることができる。 art-126/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000034/art-126/par-2 The competent district director with jurisdiction over the place for tax payment may, when they find it necessary, give the necessary instructions to a domestic corporation, which has obtained approval set forth in Article 121, paragraph (1), with regard to its books and documents prescribed in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項に定めるもののほか、国税庁長官又は通算法人の納税地の所轄国税局長若しくは所轄税務署長は、必要があると認めるときは、当該通算法人及び他の通算法人に対し、第一項に規定する帳簿書類について必要な指示をすることができる。 art-126/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-126/par-3 · https://japanlaw.org/l/340AC0000000034/art-126/par-3 Beyond what is provided for in the preceding paragraph, the Commissioner of the National Tax Agency, or the competent regional commissioner or the competent district director with jurisdiction over the place for tax payment of a group tax sharing corporation, may, when they find it necessary, give the necessary instructions to the group tax sharing corporation and other group tax sharing corporations with regard to the books and documents prescribed in paragraph (1). machine translation, not official --- ## Cites - art-126/par-1: 第百二十一条第一項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1 - art-126/par-2: 第百二十一条第一項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1 - art-126/par-2: 前項 → 法人税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1 - art-126/par-3: 第一項 → 法人税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1 - art-126/par-3: 前項 → 法人税法 第百二十六条第二項 (Article 126, paragraph (2)), art-126/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000034/art-126/par-2 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 法人税法 第五十五条第三項第一号イ — https://japanlaw.org/ja/corporation-tax-act/art-55/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-1/sub-1 - 法人税法 第六十四条の九第三項第三号ロ（通算承認） — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-3/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-3/item-3/sub-2 - 法人税法 第百二十三条第一項第一号（青色申告の承認申請の却下） — https://japanlaw.org/ja/corporation-tax-act/art-123/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-1 - 法人税法 第百二十六条第二項（青色申告法人の帳簿書類） — https://japanlaw.org/ja/corporation-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000034/art-126/par-2 - 法人税法 第百二十六条第三項（青色申告法人の帳簿書類） — https://japanlaw.org/ja/corporation-tax-act/art-126/par-3 · https://japanlaw.org/l/340AC0000000034/art-126/par-3 - 法人税法 第百二十七条第一項第一号（青色申告の承認の取消し） — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-1 - 法人税法 第百二十七条第一項第二号（青色申告の承認の取消し） — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-2 - 法人税法 第百四十六条第二項 — https://japanlaw.org/ja/corporation-tax-act/art-146/par-2 · https://japanlaw.org/l/340AC0000000034/art-146/par-2 - 法人税法 附則第三十六条第三項（青色申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-36/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-051, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08